Analisis Kesulitan Belajar Materi Penjualan Mata Pelajaran Komputer Akuntansi pada Aplikasi Accurate Accounting

Abstract

This study aims to analyze the factors that cause students' learning difficulties in the sales material of computerized accounting using the Accurate Accounting application for eleventh-grade students of Accounting and Financial Institution (AKL) at SMKN 1 Bondowoso. Learning difficulties have occurred repeatedly, indicated by students’ scores below the Minimum Completeness Criteria (KKM) and difficulties in understanding transaction concepts and inputting data. This research employed a descriptive qualitative approach with a purposive research location at SMKN 1 Bondowoso. Participants included a computerized accounting teacher and students of class XI AKL who experienced learning difficulties. Data were collected through in-depth interviews, observations, and documentation. Data analysis involved organizing, coding, developing themes, and drawing conclusions, while validity was ensured through source triangulation. The results show that learning difficulties are influenced by internal and external factors. Internal factors include students’ intelligence in understanding transaction concepts, low learning interest during practice, and lack of readiness before learning. External factors include limited facilities such as computers and internet networks, as well as teaching methods that are perceived as too fast. In conclusion, learning difficulties in sales material using the Accurate Accounting application are complex and influenced by interrelated factors. Therefore, improving students’ readiness, applying varied teaching methods, and providing adequate facilities are necessary to support a more effective learning process.